You may submit an amended return to request late filing relief if you failed to file a document that¡¯s permitted or required under the dual consolidated loss rules.
Who qualifies
U.S. corporations who are subject to the dual consolidated loss rules and didn¡¯t file permitted or required documents on time due to reasonable cause may request late filing relief.
For details, see .
How to request relief
To request relief:
1. Complete an amended return for each tax year that you¡¯re requesting relief and include:
- Information missing when you filed your original return.
- Your written statement for reasonable cause, explaining your failure to comply on time.
2. obÌåÓý the amended return as you filed the original return:
- If you mailed the original return, send the amended return to the IRS Service Center where you originally filed.
- If you e-filed the original return, you must e-file the amended return. If you can't e-file because we don't accept the tax year for your return, mail the amended return. The mailing addresses for amended returns are in instructions for Form 1040-X and Form 1120. Don't include the original tax return.
3. Send a copy of the amended return based on your situation:
- If you're not under examination, eFax a copy of the amended return to the Director of Field Operations, Large Business & International or the Area Director, Field Examination, Small Business/Self-Employed at 855-582-4842.
- If you're under examination for any tax year, give a copy of the amended return to the IRS employee doing the audit.